FRASER LAND HOLDCO LIMITED


Directors	FRASER, Stuart Alan
	PETRIE, Sarah Anne


Registered Address	1 Market Street
	Altrincham
	WA14 1QE


Registered Number	14402524 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		500		500
			500		500
Current assets
Debtors		23,369		23,911
Cash at bank and on hand		335		42
		23,704		23,953
Creditors amounts falling due within one year		(33,600)		(26,428)
Net current assets (liabilities)			(9,896)		(2,475)
Total assets less current liabilities			(9,396)		(1,975)
Net assets			(9,396)		(1,975)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(9,496)		(2,075)
Shareholders' funds			(9,396)		(1,975)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 31 December 2025, and are signed on its behalf by:

FRASER, Stuart Alan
Director
Registered Company No. 14402524

FRASER LAND HOLDCO LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 April 24	500
	At 31 March 25	500
	Net book value
	At 31 March 25	500
	At 31 March 24	500

4.	Provisions for liabilities
	Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Provisions for liabilities

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). 

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

5.	Related party transactions
	Fraser Family Invesco Limited The parent undertaking of the entity has a balance included within creditors as at 31 March 2024 of £23,755. The loan is interest free and repayable on demand. Avenham Road Fraser Homes Limited A wholly owned subsidiary of the entity has a balance included within creditors as at 31 March 2024 of £5,950. The loan is interest free and repayable on demand. Tenement Farm Fraser Homes Limited A wholly owned subsidiary of the entity has a balance included within creditor as at 31 March 2024 of £100. The loan is interest free and repayable on demand. Sutcliffe Road Fraser Homes Limited A wholly owned subsidiary of the entity has a balance included within debtors at 31 March 2024 of £1,900. The loan is interest free and repayable on demand. Shaw Street Fraser Homes Limited A wholly owned subsidiary of the entity has a balance included within debtors at 31 March 2024 of £639. The loan is interest free and repayable on demand. Sefton Street Fraser Homes Limited A wholly owned subsidiary of the entity has a balance included within debtors at 31 March 2024 of £139.24. The loan is interest free and repayable on demand. 15 Murieston Road Limited A fellow subsidiary of the entity has a balance included within creditors at 31 March 2024 of £13. The loan is interest free and repayable on demand.

Related party transactions

Fraser Family Invesco Limited
The parent undertaking of the entity has a balance included within creditors as at 31 March 2024 of £23,755. The loan is interest free and repayable on demand.

Avenham Road Fraser Homes Limited
A wholly owned subsidiary of the entity has a balance included within creditors as at 31 March 2024 of £5,950. The loan is interest free and repayable on demand.

Tenement Farm Fraser Homes Limited
A wholly owned subsidiary of the entity has a balance included within creditor as at 31 March 2024 of £100. The loan is interest free and repayable on demand.

Sutcliffe Road Fraser Homes Limited
A wholly owned subsidiary of the entity has a balance included within debtors at 31 March 2024 of £1,900. The loan is interest free and repayable on demand.

Shaw Street Fraser Homes Limited
A wholly owned subsidiary of the entity has a balance included within debtors at 31 March 2024 of £639. The loan is interest free and repayable on demand.

Sefton Street Fraser Homes Limited
A wholly owned subsidiary of the entity has a balance included within debtors at 31 March 2024 of £139.24. The loan is interest free and repayable on demand.

15 Murieston Road Limited
A fellow subsidiary of the entity has a balance included within creditors at 31 March 2024 of £13. The loan is interest free and repayable on demand.

6.	Change in reporting period and impact on comparability
	The comparative figures relate to a period of 6 Оctober 2022 to 31 March 2024 and therefore cover a longer accounting period than the current year. Accordingly, the comparative figures are not directly comparable with those for the year ended 31 March 2025.